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31.3 Digital Invoice Formats (UBL, Peppol)

Overview​

Digital invoice formats provide standardized structures for electronic invoices. Luxembourg supports multiple formats, with UBL (Universal Business Language) and Peppol being the most important European standards. Understanding these formats is essential for e-invoicing implementation.

UBL (Universal Business Language)​

What is UBL?​

UBL is an XML-based standard for business documents, including invoices. It provides a standardized structure that ensures interoperability between different systems and countries.

UBL Structure​

UBL Invoice Contains:

  • Header information: Invoice number, date, parties
  • Line items: Product/service details, quantities, prices
  • Tax information: VAT calculations, tax totals
  • Payment information: Payment terms, methods
  • Additional information: Notes, references

UBL Benefits​

Advantages:

  • Standardization: Consistent structure across systems
  • Interoperability: Works with different software
  • Compliance: Meets EU e-invoicing requirements
  • Automation: Enables automated processing
  • International: Used across Europe

Peppol​

What is Peppol?​

Peppol (Pan-European Public Procurement On-Line) is a European network for e-invoicing, originally developed for public procurement but now used for B2B and B2G invoicing.

Peppol Network​

Peppol Provides:

  • Network infrastructure: Secure network for e-invoice exchange
  • Standard format: Peppol BIS (Business Interoperability Specifications)
  • Access points: Service providers for network access
  • Validation: Automatic validation of invoices
  • Delivery: Secure delivery confirmation

Peppol Benefits​

Advantages:

  • Network-based: Secure, reliable delivery
  • Standardized: Consistent format across Europe
  • Validated: Automatic validation
  • Tracked: Delivery confirmation
  • European: Widely used in Europe

Format Comparison​

UBL vs. Peppol​

AspectUBLPeppol
TypeFormat standardNetwork + format
StructureXML-basedXML-based (Peppol BIS)
DeliveryVarious methodsNetwork-based
ValidationManual/softwareAutomatic
ScopeFormat onlyFormat + network
Use CaseGeneral e-invoicingB2B/B2G e-invoicing

Choosing a Format​

Considerations:

  • Recipient requirements: What format does recipient accept?
  • Software support: What formats does your software support?
  • Network access: Do you need Peppol network access?
  • Automation needs: How much automation do you need?
  • Cost: What are the costs for each option?

Implementation​

UBL Implementation​

Steps:

  1. Choose UBL-compliant software
  2. Configure invoice templates
  3. Generate UBL XML invoices
  4. Validate UBL format
  5. Transmit to recipients

Peppol Implementation​

Steps:

  1. Choose Peppol access point provider
  2. Register with Peppol network
  3. Configure Peppol BIS format
  4. Generate Peppol invoices
  5. Send through Peppol network

Software Support​

Accounting Software​

Most accounting software supports:

  • UBL export: Export invoices in UBL format
  • Peppol integration: Connect to Peppol network
  • Format conversion: Convert between formats
  • Validation: Validate invoice formats

Software with E-Invoicing Support:

  • Sage BOB: UBL and Peppol support
  • Odoo: E-invoicing modules
  • SAP: Enterprise e-invoicing
  • Other software: Check for e-invoicing capabilities

Luxembourg Compliance Note​

Important Requirements:

  • Format compliance: E-invoices must be in supported format
  • Recipient acceptance: Recipient must accept chosen format
  • Software support: Software must support chosen format
  • Validation: Invoices must be validated before sending
  • Storage: E-invoices must be stored in accessible format

Common Issues:

  • Format errors: Invoices not in correct format
  • Software limitations: Software doesn't support chosen format
  • Recipient compatibility: Recipient doesn't accept format
  • Validation failures: Invoices not passing validation
  • Network issues: Peppol network access problems

Think It Through​

TechLux Solutions wants to implement e-invoicing. They have customers in multiple European countries. Should they use UBL or Peppol? What factors should they consider?

Concepts in Practice​

E-Invoicing Format Selection

Artisan Boulangerie e-invoicing implementation:

Requirements:

  • Send e-invoices to business customers
  • Integrate with existing accounting software
  • Support Luxembourg and EU customers
  • Ensure compliance

Solution:

  • Format: UBL (supported by accounting software)
  • Software: Sage BOB with UBL export
  • Transmission: Email with UBL XML attachment
  • Storage: UBL files stored for 10 years

Result: Compliant e-invoicing system, customers receive UBL invoices, automated processing possible.

Alternative (if needed):

  • Format: Peppol BIS
  • Network: Peppol access point
  • Transmission: Through Peppol network
  • Benefits: Automatic validation, delivery confirmation